1st Nebraska Bancorporation and Unity Trust Company merge on January 1, 2010. Before the merger transaction, the balance sheets of the two companies are as follows: (in millions)
1st Nebraska Unity Trust
Assets $1,700 $600
Liabilities 800 300
Common Stock ($1 par value) 100 50
Additional Paid-In Capital 100 50
Retained Earnings 700 200
Total Liabilities and Equity $1,700 $600
1st Nebraska issues 50,000 shares of its common stock with a market value of $470 million to the owners of Unity Trust in return for all of their shares of Unity Trust common stock. The assets of Unity Trust have a market value in excess of book value of $17 million. The consolidated balance sheet of 1st Nebraska at January 1, 2010 what would report goodwill of: